Emdells Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11981082

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		672,841		708,011
Investments	5		2		2

			672,843		708,013
CURRENT ASSETS
Debtors	6	2,405		24,574
Cash at bank and in hand		1,302,810		539,977

		1,305,215		564,551
Creditors: Amounts Falling Due Within One Year	7	(352,620 )		(117,238 )

NET CURRENT ASSETS (LIABILITIES)			952,595		447,313

TOTAL ASSETS LESS CURRENT LIABILITIES			1,625,438		1,155,326

NET ASSETS			1,625,438		1,155,326

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,625,338		1,155,226

SHAREHOLDERS' FUNDS			1,625,438		1,155,326

Page 1

Page 2

Emdells Holdings Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J P Naylor

Director

23rd October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Emdells Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11981082 . The registered office is 33a Manor Lane, Hawarden, Deeside, CH5 3PP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the receipt of rents, dividends, bank interest and sale of investments.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation is provided
Plant and Machinery	20% reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax liabilities are not discounted.

2.6. Debtors

Short Term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price).

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Emdells Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant and Machinery	Total
	£	£	£
Cost
As at 1 April 2025	708,011	6,799	714,810
Additions	389,330	-	389,330
Disposals	(424,500 )	(6,799 )	(431,299 )

As at 31 March 2026	672,841	-	672,841

Depreciation
As at 1 April 2025	-	6,799	6,799
Disposals	-	(6,799 )	(6,799 )

As at 31 March 2026	-	-	-

Net Book Value
As at 31 March 2026	672,841	-	672,841

As at 1 April 2025	708,011	-	708,011

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	2

As at 31 March 2026	2

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	2

As at 1 April 2025	2

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	-	12,269
Other debtors	2,405	12,305

	2,405	24,574

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Emdells Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	294,570	-
Other creditors	8,050	11,238
Taxation and social security	50,000	106,000

	352,620	117,238

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Emdells Limited

Connected company. Mr JP Naylor, director held the beneficial interest in this business throughout the year and in the previous year.

Amount due to the related party £294570 (2025 due by the related party £12269)

Mr JP Naylor

Director

Monies owed by the director, JP Naylor at the year end. The loan is interest free. Amount due by the related party £2405 (2025 £2405).

Mrs JS Naylor

Director

Monies owed by the director, JS Naylor at the year end. The loan is interest free. Amount due by the related party £nil (2025 £9900).